CashAccountsReceivablePrepaidAdvertisingSuppliesMerchandiseInventoryStoreEquipmentAccumulatedDepreciation-StoreEquipmentofficeEquipmentAccumulatedDepreciation-0fficeEquipmentNotesPayable,due20x2AccountsPayableWagesPayableSocialSecurityTaxPayableMedicareTaxPayableUnearnedSeminarFeesInterestPayableVincentCarbone,CapitalVincentCarbone,DrawingIncomeSummarySalesSalesDiscountsSeminarFeeIncomePurchasesPurchasesReturnsandAllowancesFreightInRentExpenseWagesExpensePayrollTaxesExpenseDepreciationExpense-StoreEquipmentDepreciationExpense-0fficeEquipmentAdvertisingExpenseSuppliesExpenseInterestExpense31,17543090023014,30024,3002,3004,3001,15013,0002,63511,90032,00013,410150,47013090,3001,70019012,50020,0002,770 ADJUSTMENTS: a. -b. Merchandise inventory at December 31, 20X1, was counted and determined to be $11,300. c. The amount recorded as prepaid advertising represents $900 paid on September 1,201, for 12 months of advertising. d. The amount of supplies on hand at December 31 was $65. e. Depreciation on store equipment was $2,950 for 201. f. Depreciation on office equipment was $825 for 20X1. 9. Unearned Seminar Fees represent $11,900 received on November 1, 20X1, for seven seminars. At December 31, four of these seminars had been conducted. h. Wages owed but not paid at December 31 were $400. i. On December 31,201, the firm owed the employer's social security tax ($24.80) and Medicare tax ($5.80) j. The note payable bears interest at 6 percent per annum. One months interest is owed at December 31,201. Required: 1. Prepare the Trial Balance section of a 10-column worksheet. The worksheet covers the year ended December 31,201. 2. Enter the adjustments above in the Adjustments section of the worksheet. 3. Complete the worksheet. Analyze: What was the amount of revenue earned by conducting seminars during the year ended December 31,201 ? Complete this question by entering your answers in the tabs below. Complete the worksheet. (Enter both the debit and credit effects wherever reaulred. Round vour intermedlate calculations and f ADJUSTMENTS: a.-b. Merchandise inventory at December 31, 20x1, was counted and determined to be $11,300. c. The amount recorded as prepaid advertising represents $900 pald on September 1,201, for 12 months of advertising. d. The amount of supplies on hand at December 31 was $65. e. Depreciation origtore equipment was $2,950 for 201. t. Depreciotion ondeffice equipment was $825 for 20X. 9. Unearned Seminar Fees represent $11,900 received on November 1, 20X1, for seven seminars, At December 31, four of these seminars had been conducted. h. Woges owed but not paid ot December 3 were $400. L. Wn December 31, 20x1, the firm owed the employer's soclal security tax ($24.80) and Medicare tax (\$5.80). 1. The note payable bears interest at 6 percent per annum. One monthe interest is owed at December 31,201. Required: 1. Prepare the Trial Balance section of a 10-column worksheet. The worksheet covers the year ended December 31 . 201. 2. Enter the adjustments above in the Adustments section of the worksheet. 3. Complete the worksheet. Analyze: What was the amount of revenue earned by conducting seminars during the year ended December 31, 20xt? Complete this question by entering your answers in the tabs below. What was the amount of revenue earned by conducting seminars during the year ended December 31,201